REGISTERED NUMBER: 08854843 (England and Wales)

Pollock M Limited

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

M D Pollock

N Pollock

Registered office:

Meadowvale Cottage

Parkinson Fold

Haslingden

Rossendale

Lancashire

BB4 6LE

Registered number:

08854843 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

90,357

74,741

Current assets

Stocks

139,000

122,500

Debtors

5

100,336

73,762

Cash at bank and in hand

12,580

11,661

251,916

207,923

Creditors

Amounts falling due within one year

6

119,395

88,736

Net current assets

132,521

119,187

Total assets less current liabilities

222,878

193,928

Creditors

Amounts falling due after more than one year

7

(179,874

)

(151,823

)

Provisions for liabilities

8

(22,819

)

(18,681

)

Net assets

20,185

23,424

Capital and reserves

Called up share capital

9

100

100

Retained earnings

20,085

23,324

Shareholders' funds

20,185

23,424

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

M D Pollock - Director

1.	Statutory information

Pollock M Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of sales consideration receivable, excluding discounts and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 February 2025

2,650

111,900

114,550

Additions

-

41,698

41,698

Disposals

-

(10,000

)

(10,000

)

At 31 January 2026

2,650

143,598

146,248

Depreciation

At 1 February 2025

1,955

37,854

39,809

Charge for year

139

19,381

19,520

Eliminated on disposal

-

(3,438

)

(3,438

)

At 31 January 2026

2,094

53,797

55,891

Net book value

At 31 January 2026

556

89,801

90,357

At 31 January 2025

695

74,046

74,741

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

89,908

72,565

Other debtors

10,428

1,197

100,336

73,762

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loan

3,334

10,000

Hire purchase contracts

13,442

4,471

Trade creditors

49,242

22,661

Taxation and social security

5,779

10,075

Other creditors

47,598

41,529

119,395

88,736

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loan

-

3,334

Hire purchase contracts

25,259

-

Other creditors

154,615

148,489

179,874

151,823

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

22,819

18,681

Deferred

tax

£

Balance at 1 February 2025

18,681

Charge to Statement of Income and Retained Earnings during year

4,138

Balance at 31 January 2026

22,819

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100